Civic Intelligence

Hawaii Liquor Wholesalers Association

EIN 99-0345372 • 501(c)6 • Honolulu, HI

Profile

To promote and implement educational programs and legislation with respect to issues related to alcoholic beverages in the state of hawaii.

500 Ala Moana Blvd 400Honolulu, HI 96813

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

65th percentile

0.03x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.03x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

56th percentile

3.8%

Higher net margin than 56% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

60th percentile

3.5%

Faster asset growth than 60% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

51st percentile

0.0%

Faster revenue growth than 51% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Up

$80,988

Up $2,726 (+3.5%) from 2023

Liabilities

Flat

$2,300

Flat from 2023

Net Assets

Up

$78,688

Up $2,726 (+3.6%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin56th percentile

Revenue

Flat

$72,001

Flat from 2023

Expenses

Down

$69,275

Down $7,595 (-9.9%) from 2023

Net Income

Up

$2,726

Up $7,595 (+156%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth60th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$100K$50K$0Assets 2010: $42,186Liabilities 2010: $3,000Net Assets 2010: $39,1862010Assets 2011: $48,458Liabilities 2011: $3,000Net Assets 2011: $45,4582011Assets 2012: $51,966Liabilities 2012: $3,000Net Assets 2012: $48,9662012Assets 2013: $42,702Liabilities 2013: $0Net Assets 2013: $42,7022013Assets 2014: $44,109Liabilities 2014: $0Net Assets 2014: $44,1092014Assets 2015: $46,602Liabilities 2015: $0Net Assets 2015: $46,6022015Assets 2016: $58,952Liabilities 2016: $0Net Assets 2016: $58,9522016Assets 2017: $69,138Liabilities 2017: $0Net Assets 2017: $69,1382017Assets 2018: $78,420Liabilities 2018: $5,000Net Assets 2018: $73,4202018Assets 2019: $69,123Liabilities 2019: $0Net Assets 2019: $69,1232019Assets 2020: $81,814Liabilities 2020: $0Net Assets 2020: $81,8142020Assets 2021: $81,415Liabilities 2021: $5,000Net Assets 2021: $76,4152021Assets 2022: $80,831Liabilities 2022: $0Net Assets 2022: $80,8312022Assets 2023: $78,262Liabilities 2023: $2,300Net Assets 2023: $75,9622023Assets 2024: $80,988Liabilities 2024: $2,300Net Assets 2024: $78,6882024

Highlighted filing

2024

Assets$80,988
Liabilities$2,300
Net Assets$78,688
Open 2024 Filing

Operations Trend

Revenue Growth51st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KExpenses 2010: $64,7912010Expenses 2011: $65,7282011Expenses 2012: $68,4922012Revenue 2013: $72,000Expenses 2013: $78,264Net Income 2013: -$6,2642013Revenue 2014: $72,000Expenses 2014: $70,593Net Income 2014: $1,4072014Revenue 2015: $72,000Expenses 2015: $69,507Net Income 2015: $2,4932015Revenue 2016: $72,000Expenses 2016: $59,650Net Income 2016: $12,3502016Revenue 2017: $72,000Expenses 2017: $61,814Net Income 2017: $10,1862017Revenue 2018: $72,000Expenses 2018: $67,718Net Income 2018: $4,2822018Revenue 2019: $72,000Expenses 2019: $76,297Net Income 2019: -$4,2972019Revenue 2020: $72,000Expenses 2020: $59,309Net Income 2020: $12,6912020Revenue 2021: $72,000Expenses 2021: $77,399Net Income 2021: -$5,3992021Revenue 2022: $72,000Expenses 2022: $67,584Net Income 2022: $4,4162022Revenue 2023: $72,001Expenses 2023: $76,870Net Income 2023: -$4,8692023Revenue 2024: $72,001Expenses 2024: $69,275Net Income 2024: $2,7262024

Highlighted filing

2024

Revenue$72,001
Expenses$69,275
Net Income$2,726
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$80,988
Liabilities
$2,300
Net assets
$78,688
Revenue
$72,001
Expenses
$69,275
Net income
$2,726
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$81.0$2.30$78.7$72.0$69.3$2.73
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$78.3$2.30$76.0$72.0$76.9$4.87
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$80.8$0.00$80.8$72.0$67.6$4.42
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$81.4$5.00$76.4$72.0$77.4$5.40
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$81.8$0.00$81.8$72.0$59.3$12.7
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$69.1$0.00$69.1$72.0$76.3$4.30
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$78.4$5.00$73.4$72.0$67.7$4.28
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$69.1$0.00$69.1$72.0$61.8$10.2
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$59.0$0.00$59.0$72.0$59.7$12.4
2015Detailed filing. Detailed filing data is available for this year.$46.6$0.00$46.6$72.0$69.5$2.49
2014Detailed filing. Detailed filing data is available for this year.$44.1$0.00$44.1$72.0$70.6$1.41
2013Detailed filing. Detailed filing data is available for this year.$42.7$0.00$42.7$72.0$78.3$6.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$52.0$3.00$49.0$68.5
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$48.5$3.00$45.5$65.7
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$42.2$3.00$39.2$64.8
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 31, 2025
Return Version
2024v5.2
Gross Receipts
$72,001
Mission and Program Overview

Mission

To promote and implement educational programs and legislation with respect to issues related to alcoholic beverages in the state of hawaii.

Members assesments contributed to the continued "watch dog effect" the association has over the alcoholic beverage industry by supporting advocates and lobbyists to protect the interests of the members of the association.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$78,262$80,988▲ $2,726
Total Assets$78,262$80,988▲ $2,726
Liabilities
Accounts Payable and Accrued Expenses$2,300$2,300→ $0
Total Liabilities$2,300$2,300→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$75,962$78,688▲ $2,726
Total Net Assets Fund Balance$75,962$78,688▲ $2,726
Total Liabilities and Net Assets / Fund Balance$78,262$80,988▲ $2,726
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Warren a ShonPresident/director
Philana Bouvier-left on 22124Vice President/ Director
Timothy MooreVice President/ Director
Manuel R EspinozaVice President/treasurer
Kenneth G K HooSecretary/ Director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$72,000
Investment Income
$1
Other Revenue
$0
Change in Net Assets
$2,726
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$69,275
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$52,947--$52,947
Fees for Services Accounting-$7,500-$7,500
Fees for Services Management-$5,000-$5,000
Fees for Services Legal-$2,019-$2,019
Other Expenses-$1,809-$1,809
Total Functional Expenses$52,947$16,328$0$69,275
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$48,492
Total Nondeductible Lobbying and Political Cost$48,492
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The organization has a service agreement with the wine & spirits wholesaler's of california to perform administrative duties consisting of maintenance of accounts of deposits, expenditure of funds, payment of bills, record keeping, and other administrative services as needed.”

Form 990, Part VI, Section A, Line 6

“The organization has one class of members, which is open and limited to (1) wholesale liquor distributors licensed and doing business in the state of hawaii and unanimously approved for membership by the board of directors and (2) businesses, organizations, and individuals interested in supporting the purposes of the organization in such categories and upon payment of dues. Acceptance of any application for membership requires the unanimous vote of the board of directors.”

Form 990, Part VI, Section A, Line 7A

“Each member is entitled to vote in the board of directors election.”

Form 990, Part VI, Section B, Line 11B

“The executive director prepares the form 990 with assistance of our accounting firm, then reviews and discusses the form 990 with the board of directors.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements are not made available to the public.”

Filing and Contact Details

Filer

Filer Name
Hawaii Liquor Wholesalers Association
EIN
99-0345372
Phone
8085297300
Address
500 ALA MOANA BLVD 400, HONOLULU, HI 96813

Signing Officer

Name
Manuel R Espinoza
Title
Treasurer/VP
Phone
8085297300
Signed
2025-10-31
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Manuel R Espinoza
Formed
1999
Legal Domicile
Hi
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
0

Preparer

Firm
Lindquist Von Husen & Joyce Llp
Address
301 HOWARD STREET SUITE 850, SAN FRANCISCO, CA 94105
Preparer
Kyle Ganley
Phone
4159579999
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Advocacy: program service expenses 52,947. Management and general expenses 0. Fundraising expenses 0. Total expenses 52,947.”

Form 990, Part XII, Line 2C

“The process has not been changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The organization believes that it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements. The organization's federal and state income tax returns for the years 2020 through 2023 are subject to examination by regulatory agencies, generally for three years and four years after they were filed for federal and state, respectively.”

Raw XML Appendix292 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt02300
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt02300
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0MEMBERS ASSESMENTS CONTRIBUTED TO THE CONTINUED "WATCH DOG EFFECT" THE ASSOCIATION HAS OVER THE ALCOHOLIC BEVERAGE INDUSTRY BY SUPPORTING ADVOCATES AND LOBBYISTS TO PROTECT THE INTERESTS OF THE MEMBERS OF THE ASSOCIATION.
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0MANUEL R ESPINOZA
IRS990/BooksInCareOfDetail/PhoneNum09169441470
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04059 CRABTREE CT
IRS990/BooksInCareOfDetail/USAddress/CityNm0CARMICHAEL
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd095608
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt078262
IRS990/CashNonInterestBearingGrp/EOYAmt080988
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01
IRS990/CYOtherExpensesAmt069275
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt072000
IRS990/CYRevenuesLessExpensesAmt02726
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt069275
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt072001
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0FOR ENGAGING IN LOBBYING AND LAUNCHING EDUCATIONAL ACTIVITIES WITH RESPECT TO ANY ALCOHOLIC BEVERAGE RELATED ISSUES IN ORDER TO PROMOTE LEGISLATION FAVORABLE TO THE WINE AND SPIRITS INDUSTRY IN THE STATE OF HAWAII.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/ExpenseAmt052947
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt07500
IRS990/FeesForServicesAccountingGrp/TotalAmt07500
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt02019
IRS990/FeesForServicesLegalGrp/TotalAmt02019
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt05000
IRS990/FeesForServicesManagementGrp/TotalAmt05000
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt052947
IRS990/FeesForServicesOtherGrp/TotalAmt052947
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0WARREN A SHON
IRS990/Form990PartVIISectionAGrp/PersonNm1TIMOTHY MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm2KENNETH G K HOO
IRS990/Form990PartVIISectionAGrp/PersonNm3PHILANA BOUVIER-LEFT ON 22124
IRS990/Form990PartVIISectionAGrp/PersonNm4MANUEL R ESPINOZA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT/DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT/ DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2SECRETARY/ DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT/ DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT/TREASURER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt072001
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InvestmentIncomeGrp/ExclusionAmt01
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0HI
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO PROMOTE AND IMPLEMENT EDUCATIONAL PROGRAMS AND LEGISLATION WITH RESPECT TO ISSUES RELATED TO ALCOHOLIC BEVERAGES IN THE STATE OF HAWAII.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt075962
IRS990/NetAssetsOrFundBalancesEOYAmt078688
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt075962
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt078688
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01809
IRS990/OtherExpensesGrp/TotalAmt01809
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0MANUEL R ESPINOZA
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt072000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt072000
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01
IRS990/PYOtherExpensesAmt076870
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt072000
IRS990/PYRevenuesLessExpensesAmt0-4869
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt076870
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt072001
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
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IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt072000
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AggregateReportedDuesNtcAmt048492
IRS990ScheduleC/AgreeCarryoverPriorYearInd01
IRS990ScheduleC/DuesAssessmentsAmt072000
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt048492
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt048492
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ORGANIZATION'S FEDERAL AND STATE INCOME TAX RETURNS FOR THE YEARS 2020 THROUGH 2023 ARE SUBJECT TO EXAMINATION BY REGULATORY AGENCIES, GENERALLY FOR THREE YEARS AND FOUR YEARS AFTER THEY WERE FILED FOR FEDERAL AND STATE, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS A SERVICE AGREEMENT WITH THE WINE & SPIRITS WHOLESALER'S OF CALIFORNIA TO PERFORM ADMINISTRATIVE DUTIES CONSISTING OF MAINTENANCE OF ACCOUNTS OF DEPOSITS, EXPENDITURE OF FUNDS, PAYMENT OF BILLS, RECORD KEEPING, AND OTHER ADMINISTRATIVE SERVICES AS NEEDED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION HAS ONE CLASS OF MEMBERS, WHICH IS OPEN AND LIMITED TO (1) WHOLESALE LIQUOR DISTRIBUTORS LICENSED AND DOING BUSINESS IN THE STATE OF HAWAII AND UNANIMOUSLY APPROVED FOR MEMBERSHIP BY THE BOARD OF DIRECTORS AND (2) BUSINESSES, ORGANIZATIONS, AND INDIVIDUALS INTERESTED IN SUPPORTING THE PURPOSES OF THE ORGANIZATION IN SUCH CATEGORIES AND UPON PAYMENT OF DUES. ACCEPTANCE OF ANY APPLICATION FOR MEMBERSHIP REQUIRES THE UNANIMOUS VOTE OF THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2EACH MEMBER IS ENTITLED TO VOTE IN THE BOARD OF DIRECTORS ELECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR PREPARES THE FORM 990 WITH ASSISTANCE OF OUR ACCOUNTING FIRM, THEN REVIEWS AND DISCUSSES THE FORM 990 WITH THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT MADE AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ADVOCACY: PROGRAM SERVICE EXPENSES 52,947. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 52,947.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS HAS NOT BEEN CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0HI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt078262
IRS990/TotalAssetsEOYAmt080988
IRS990/TotalAssetsGrp/BOYAmt078262
IRS990/TotalAssetsGrp/EOYAmt080988
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt016328
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt052947
IRS990/TotalFunctionalExpensesGrp/TotalAmt069275
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02300
IRS990/TotalLiabilitiesEOYAmt02300
IRS990/TotalLiabilitiesGrp/BOYAmt02300
IRS990/TotalLiabilitiesGrp/EOYAmt02300
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt075962
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt078688
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt052947
IRS990/TotalProgramServiceRevenueAmt072000
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt01
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt072000
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt072001
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt078262
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt080988
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MANUEL R ESPINOZA
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER/VP
ReturnHeader/BusinessOfficerGrp/PhoneNum08085297300
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-31
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAWAII LIQUOR WHOLESALERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0HAWA
ReturnHeader/Filer/EIN0990345372
ReturnHeader/Filer/PhoneNum08085297300
ReturnHeader/Filer/USAddress/AddressLine1Txt0500 ALA MOANA BLVD 400
ReturnHeader/Filer/USAddress/CityNm0HONOLULU
ReturnHeader/Filer/USAddress/StateAbbreviationCd0HI
ReturnHeader/Filer/USAddress/ZIPCd096813
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0941250261
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LINDQUIST VON HUSEN & JOYCE LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0301 HOWARD STREET SUITE 850
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SAN FRANCISCO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094105
ReturnHeader/PreparerPersonGrp/PhoneNum04159579999
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KYLE GANLEY
ReturnHeader/ReturnTs02025-10-31T15:59:29-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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